CLA-2-62:RR:NC:TAB:354 M87199
Ms. Maribeth Vanderford
Union Underwear Company, Inc.
dba Fruit of the Loom (UUC)
One Fruit of the Loom Drive
P.O. Box 90015
Bowling Green, KY 42102-9015
RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of men’s and boys’ boxer shorts from El Salvador.
Dear Ms. Vanderford:
In your letter dated October 6, 2006, you requested a classification ruling.
Each style consists of either men’s or boys’ three-pack underwear boxer shorts in various solid colors and patterns, all constructed of woven fabric. All submitted styles feature three-panel construction, a fly front opening without a closure, and hemmed leg openings.
Style #550 consists of men’s boxers made of 55% cotton and 45% polyester, with exposed elasticized waistbands that feature “Fruit of the Loom” printed at equal intervals on the outer surface. Style #575 consists of men’s boxers made of 55% cotton and 45% polyester, featuring covered elasticized waistbands.
Style #3PB550 consists of boys’ boxers made of 55% cotton and 45% polyester, with exposed elasticized waistbands featuring “Fruit of the Loom” printed at equal intervals on the outer surface. Style #3PB590 consists of boys’ boxers made of 100% cotton, with covered elasticized waistbands.
You state that the boxer shorts are manufactured from woven fabric that is manufactured in China. The fabric is imported to El Salvador directly from China where it is cut, sewn, and assembled into boxer shorts, as well as packed in El Salvador using packaging materials, such as garment labels and polybags, that originate in the territory of one or more of the parties to the Agreement. The garments are then imported through various U.S. ports. You state that all materials used in the manufacture of these garments originate from either El Salvador, Honduras, or the U.S., such as thread (U.S.A.), elastic (U.S.A. or El Salvador), garment labels (U.S.A., El Salvador, or Honduras), etc.
The applicable subheading for all styles will be 6207.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: underpants and briefs: of cotton. The general duty rate will be 6.1% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
You request a determination as to whether the boxer shorts are eligible for duty free treatment under DR-CAFTA.
General Note 29(b), HTSUS, sets forth the criteria for determining whether a good is originating under DR-CAFTA. General Note 29(b), HTSUS states, in pertinent part, that for the purposes of this note, subject to the provisions of subdivisions (c), (d), (m) and (n) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good under the terms of this note if--
the good is a good wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement--
the good was produced entirely in the territory of one or more of the parties to the Agreement, and--
(A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (n) of this note; or
the good otherwise satisfies any applicable regional value content or other requirements specified in subdivision (n) of this note;
and the good satisfies all other applicable requirements of this note; or
the good was produced entirely in the territory of one or more of the parties to the Agreement exclusively from originating materials.
General Note 29(n) 62.32 requires:
A change to boxer shorts of subheading 6207.11 or tariff items 6207.19.90 (of man-made fibers only), 6208.91.30 or 6208.92.00 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement.
Effective March 1, 2006, El Salvador became eligible for DR-CAFTA benefits.
The boxer shorts qualify for preferential treatment under DR-CAFTA because they meet the tariff shift requirements of General Note 29(n) rule 62.32, as the non-originating fabric undergoes the requisite change in tariff classification. The goods will therefore be entitled to a free rate of duty under DR-CAFTA upon compliance with all applicable laws, regulations, and agreements.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Deborah Marinucci at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division